Accountancy Europe has published research on how the proposed changes to the CSRD thresholds would impact scope of the Directive.
It estimates that the CSRD would only apply to 3,000 companies under the proposal put forward by European Parliament omnibus rapporteur Jörgen Warborn to increase the threshold to entities with over 3,000 employees and €450M net turnover.
Meanwhile, according to the research, roughly 11,600 companies would be scoped into the CSRD under the European Commission’s proposed amendments to the thresholds.